The impact of capital investment on the financial sustainability of service sector companies Analytical research for a sample of companies listed on the Amman Stock Exchange for the period 2008-2020
DOI:
https://doi.org/10.36322/jksc.v1i71.14767Keywords:
financial sustainability, capital investment, DuPont indexAbstract
The aim of the research is to measure the impact of capital investment on the financial sustainability of service sector companies For a sample of real estate companies affiliated with the service sector and registered in the Amman Stock Exchange for the period 2008-2020. The data required for the study included some financial indicators through which standard models will be built and research hypotheses tested represented by (distributed profits, retained earnings, fixed assets, total assets, Total Liabilities, Net Profit After Taxes or Return, Total Equity, Long-Term Liabilities, Net Income, Total Assets Turnover, EBIT). In addition to the discrepancy in achieving rates acceptable by the research sample companies, DuPont formula was used to measure financial sustainability, which represents the dependent variable, and to measure the impact of capital investment, it was mediated by three independent variables represented by the first independent variable (X1): It represents the ratio of return to fixed assets. . The second independent variable (X2): It represents the ratio of fixed assets to total assets. The third independent variable (X3): It represents the ratio of fixed assets to total liabilities.
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